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- December 7, 2013 at 5:16 pm #151532Could you please explain the figure of £ 4000 in this question. 
 Jan o5 a acq 80percent of the share cap of b for 100,000 at this date share cap of b consisted 50,000 @1 shares and reserves of 30,000 .at the 31 dec06 the reserves of a b were as follows. A 400,000 b 50,000 the fair value of nice at acq was 75,000. What figure should appear in the consolidated statement of f/p of a and it’s sub b for non controlling int.
 The answer is 79,000 . I tried 16000 but don’t know how to get 4000 to add to 75000.Thanks in advance December 7, 2013 at 6:14 pm #15153950000 at the date 30000 at the acq= 20000*.20%= 4000 +75000= 79000:) December 8, 2013 at 2:07 pm #151628That’s correct 🙂 December 8, 2013 at 2:45 pm #151632Cash flows, 
 Operating profit 469,850 for 06. Dep 37,400 on the income s it includes 7,600 loss on disposal of non c asset.2005 
 Inv 167
 Receivables 203
 Prepayments 16
 Trade payables 212
 Int accrual 282006 Inv 145 
 Rece 202
 Preps 27
 Payables 196
 Inc a 6
 what is the cash generated from operation.Ans 503,250 Please please could you explain this with full breakdowns I think I know the method, first sales then purchase n operating activities but can’t put the figures together at all, knowing the breakdown will increase my chances to get these questions correct on Tuesday. Thanks again Jon Moffat December 8, 2013 at 3:26 pm #151637Take the operating profit. 
 Add depreciation
 Add decrease in inventory
 Add decrease in receivables
 Subtract decrease in payables
 Subtract increase in prepaymentsI don’t know what you mean by taking first sales and then purchases – you can only be asked the indirect method. PS PLEASE do not ask questions about statements of cash flows under the topic consolidated statements. If it is a different topic then you MUST start a new forum topic. 
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